DT: Malawi: double taxation agreement, Article 1: Taxes covered
- The taxes which are the subject of the present Agreement are -
- In the United Kingdom of Great Britain and Northern Ireland:
the income tax (including surtax), the profits tax and the excess profits levy (hereinafter referred to as `United Kingdom tax`).
- In the Republic of Malawi:
the income tax, supertax and undistributed profits tax (hereinafter referred to as `Malawi tax`).
- The present Agreement shall also apply to any other taxes of a substantially similar character imposed by either Contracting Government subsequently to the date of signature of the present Agreement.